Ordinance no. 71/2001 on the organization and exercise of the tax consultancy activity of August 30, 2001 -Version updated on September 2025 (extras)

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Published: Monday, 18 November 2019 13:11

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CAPITOLUL V¹
  Exercising the profession in Romania by the tax advisors who obtained their professional qualification in one of the Member States of the European Union, of the European Economic Area or of the Swiss Confederation

  Art. 21¹. - (1) The provisions of this chapter shall apply to tax advisors who obtained their professional qualification in one of the Member States of the European Union, the European Economic Area or the Swiss Confederation, who exercise their profession in Romania in one of the following forms:

a) independent or joint tax advisory activity; 

b) dependent activity, as employees in Romania;

c) activity of provision of tax advisory services, under the conditions provided by art. 21⁹  

 (2) The provisions of para. (1) also apply to the citizens of the Member States of the European Union, the European Economic Area or the Swiss Confederation, when they hold a qualification title obtained in the territory of a third country, if they have a 3 year professional experience in the field of tax consultancy on the territory of the Member State where they obtained the recognition of their professional qualifications and want to operate as tax advisor in Romania in the form provided by para. (1) letter a).

 (3) The applicants shall inform the Chamber on the legal form of exercise of their profession. Once their qualification titles are recognized, they register in the Register of Tax Advisors and Tax Consultancy Companies in the corresponding section.

 Art. 21². - (1) For the purposes of this chapter, the terms and expressions below shall be defined as follows:  

 a) tax advisor - any person coming from a Member State of the European Union or of the European Economic Area, who is authorized to exercise his/her professional activity as tax advisor in a Member State;  

 b) Member State of origin - the Member State of the European Union or of the European Economic Area where the tax advisor obtained the right to operate as tax advisor before practicing his/her profession in Romania;  

 c) group - any entity with or without legal personality, organized in accordance with the legislation of a Member State, where the tax advisors carry out their tax consultancy activity together, under a common name.  

  (2) Tax advisors who operate in Romania under the professional title from their State of origin may carry out professional activities in accordance with art. 3, under observance of the legislation from Romania.  

Art. 21³. - For the citizens of the Member States of the European Union, of the European Economic Area or the Swiss Confederation who want to carry out tax consultancy activity in Romania in the form provided under art. 21¹ para. (1) letter a), the Chamber shall recognize the qualification titles submitted by the citizens in question, based on the application thereof and of the supporting documents.  

 Art. 21⁴. - If the citizens of the Member States of the European Union, of the European Economic Area or the Swiss Confederation who want to carry out tax consultancy activity in Romania do not submit the documents provided by art. 21³ or the documents they submit are not conclusive, the Chamber may request to the competent authorities of the Member State of origin of the person in question a confirmation of the fact that the person in question is authorized to carry out the professional activity of tax advisor in that Member State.   

 Art. 21⁵. - The Chamber may ask the applicant to opt for following an internship of adaptation not exceeding 3 years or to take a skills test, in the following cases:  

a) if the training of the applicant relates to theoretical and practical fields which are substantially different than those requested in Romania to obtain the status of tax advisor;  

 b) if the activities provided by art. 3 para. (1) are not included in the same profession in the Member State of origin or of provenance of the applicant and if the difference corresponds to specific training requested in Romania and covers fields which differ substantially from those covered by the qualification title held by the applicant.  

 Art. 21⁶. - The provisions of this chapter shall be supplemented with the provisions of Law no. 200/2004 on the recognition of degrees and professional qualifications for the professions regulated in Romania, as subsequently amended.  

 Art. 21⁷. Repealed through point 7 in Emergency Ordinance no. 12/2013 as of 3/8/2013.  

 Art. 21⁸. Repealed through point 8 in Emergency Ordinance no. 12/2013 as of 3/8/2013.  

 Art. 21⁹ - (1) In accordance with this chapter, tax advisors coming from the Member States of the European Union and of the European Economic Area may carry out activities of tax advisor in Romania under the form of services provision.  

   (2) The activity of provision of tax advisory services provided by art. 21¹ para. (1) letter c) shall be exercised in Romania through the occasional assurance of tax advisory services for private individuals or legal entities before tax bodies or jurisdictional authorities, as required by the member state of origin for tax advisors.  In this case it is not necessary for tax advisors to register in the Register of Tax Advisors and Tax Advisory Companies. 

(2¹) The tax advisory activity exercised occasionally in Romania, as provided by para. (2) is that activity which is not provided continuously and systematically in Romania.  

   (3) For the exercise of the tax consultancy activity under the form of services provision, the tax advisor must observe the conditions and rules of professional conduct of the Member State of origin, as well as the Romanian legislation regarding the profession, especially with regard to incompatibilities and professional secrecy.  

   (4) The tax advisor who provides services in Romania is required to prove to the Romanian authorities the status of tax advisor acquired in a Member State of the European Union or of the European Economic Area.    

Art. 21¹⁰. - The provisions of this chapter shall be applied in a similar manner to tax advisors from the states adhering to the OECD Code of liberalization of capital movements and to the OECD Code of liberalization of current invisible operations